Two former Long Island Rail Road (LIRR) commuters meet in the afterlife. One asks, "Are you going to heaven or hell?" The other responds, "I don't care, so long as I don't have to change at Jamaica." A crowded change at LIRR's Jamaica Station is something thousands of commuters endure every working day. LIRR riders transfer from one train to another at the railroad's Queens depot, taking westbound trains to Manhattan's Pennsylvania Station or Brooklyn's Flatbush Avenue terminal. The railroad carries about 300,000 riders each weekday. The LIRR was founded in 1834, acquired in 1900 by the Pennsylvania Railroad, and taken over by the Metropolitan Transportation Authority (MTA) in 1966.